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TMI Blog2018 (10) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... ted claims do not require determination of any issue enumerated under Section 97(2) of the Acts. Further, the issue of refund claim in case of conclusion o dispute after more than 2 years, is also not covered by Section 97(2) of the Acts. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the issue of ‘refund claim’ and ‘whether the applicant shall continue to pay GST on disputed claims’ are not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se holders for disputed amount. 2. The applicant has submitted that there is less probability of settlement of dispute in definite time span and at present crores of rupees have been blocked with respect of GST payment of disputed claims. It is also submitted that there is restriction of revision of return under GST after specified period of time from the end of relevant financial year. 3. The applicant has raised following questions for advance ruling (i) Whether DPT shall continue to pay GST on disputed claim ? (ii) How is it possible for DPT to claim refund for GST paid out of pocket, if the matter / dispute concluded in favour of party / lease holder, considering the fact that it may conclude after period of 2 or more y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revised rate. It is also submitted that no payment of lease rent and GST is being made by lease-holders for disputed amount. It is further submitted that there is less probability of settlement of dispute in definite time span and crores of rupees have been blocked with respect to GST payment of disputed claims. Under the circumstances, the applicant has raised a query whether DPT shall continue to pay GST on disputed claims. The applicant has also asked how is it possible for it to claim refund for GST paid out of pocket, if the matter / dispute is conclude in favour of lease holder after period of 2 or more years. 6.2 The issues raised by the applicant do not fall in the category of Section 97(2) of the Acts. Whether the applicant shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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